CISA Certified Information Systems Auditor – Question2032

An organization is replacing its financial processing system. To help ensure that transactions in the new system are processed accurately, which of the following is MOST appropriate?

A.
Compare year-to-date balances between the systems.
B. Reconcile results of parallel processing.
C. Document and test internal controls over the conversion.
D. Review data file conversion procedures.

Correct Answer: B